{"created":"2023-05-15T12:14:16.721359+00:00","id":2683,"links":{},"metadata":{"_buckets":{"deposit":"7fac8db4-f1f1-4982-880c-3495e7a11184"},"_deposit":{"created_by":1,"id":"2683","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2683"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00002683","sets":["365:372:378"]},"author_link":["5673","5674"],"control_number":"2683","item_5_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"147","bibliographicPageStart":"129","bibliographicVolumeNumber":"2011","bibliographic_titles":[{"bibliographic_title":"セミナー年報","bibliographic_titleLang":"ja"}]}]},"item_5_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"As the managerial and controlling system of enterprise, the objective of management accounting is to help managers to achieve the specific management target by a series of management activities, such as planning, decision-making, control and responsibility performance evaluation. Based on review to the history of China's management accounting practice, the paper points out application depth and using field of management accounting in China, and summarizes successful experience in the application of management accounting in enterprises and reveals current application characteristics of management accounting in China. We find out the main problems on management accounting practice in China and outlook the development direction in the future.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_5_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"公開講座第194回（平成23年10月8日開催）","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_5_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西大学経済・政治研究所","subitem_publisher_language":"ja"}]},"item_5_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"BA82599050","subitem_source_identifier_type":"NCID"}]},"item_5_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18822010","subitem_source_identifier_type":"PISSN"}]},"item_5_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Xie, Zhihua","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5673","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mu, Linjuan","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5674","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-20"}],"displaytype":"detail","filename":"KU-0500-20120331-12.pdf","filesize":[{"value":"620.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-0500-20120331-12.pdf","objectType":"fulltext","url":"https://kansai-u.repo.nii.ac.jp/record/2683/files/KU-0500-20120331-12.pdf"},"version_id":"05c8d1c3-8875-4c2b-a893-64cdb6026369"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"management accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"China","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"practice","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"characteristics","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"The Characteristics and Outlook on Management Accounting Practice in China","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The Characteristics and Outlook on Management Accounting Practice in China","subitem_title_language":"en"}]},"item_type_id":"5","owner":"1","path":["378"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-09-12"},"publish_date":"2012-09-12","publish_status":"0","recid":"2683","relation_version_is_last":true,"title":["The Characteristics and Outlook on Management Accounting Practice in China"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2025-09-11T03:28:41.427037+00:00"}